R.I. Gen. Laws § 35-4-20.3
Application for refunds as provided by this section shall be filed with the controller, except as otherwise provided in this section, within three (3) years after the right to a refund shall have accrued, else the right shall be barred. The controller may delegate the authority to accept an application for refund to any state agency vested by law with the responsibility for the collection of any tax, license, or account due. An application for refund shall be on a form approved by the controller and shall be supplemented with any additional proof as the controller deems necessary to establish the claim; provided, that the claim is not otherwise barred under the laws of this state. Upon receipt of an application for refund, the state agency to which the funds were paid shall make a determination of the amount due. If an application for refund is denied, in whole or in part, the state agency shall so notify the applicant, stating the reasons therefor.
R.I. Gen. Laws § 35-4-20.3